Main St 5th to 9th, Final AccepMEMORANDUM
December 10, 2002
TO:The Honorable Mayor and City Council Members
FROM:Michael C. Van Milligen, City Manager
SUBJECT:Main Street from Fifth to Ninth Street
Public Works Director Mike Koch is recommending acceptance of the construction
contract for the Main Street Reconstruction Project - Fifth to Ninth Streets, as
completed by Portzen Construction, in the final contract amount of $2,110,113.35, and
approving the final schedule of assessments. Based upon final construction costs, the
final amount of the special assessments for the paving improvement has been
decreased by 15.96% below the preliminary estimates that were mailed to the property
owners.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
Michael C. Van Milligen
MCVM/jh
Attachment
cc: Barry Lindahl, Corporation Counsel
Cindy Steinhauser, Assistant City Manager
Michael A. Koch, Public Works Director
CITY OF DUBUQUE, IOWA
MEMORANDUM
December 10, 2002
TO:Michael C. Van Milligen, City Manager
FROM:Michael A. Koch, Public Works Director
SUBJECT:Main Street from Fifth to Ninth Street
INTRODUCTION
The enclosed resolutions provide for the acceptance of the construction contract
for the Main Street Reconstruction Project - Fifth to Ninth Streets and the
establishment of the final assessments.
DISCUSSION
Portzen Construction, Inc. has completed the reconstruction of Main Street from
Fifth to Ninth Streets in the amount of $2,110,113.35. Based upon final
construction costs, the final amount of the special assessments for the paving
improvement has been decreased by 15.96 percent (15.96%) below the
preliminary estimates that were mailed to the property owners.
The project provided for the complete removal of the existing Plaza surface in
preparation of the construction of a two-way, 24-foot wide concrete pavement
with sidewalks and amenities behind the curb. The Town Clock remained in its
location, with traffic diverted around both side of the clock structure. Cutouts for
short-term parking were provided on both sides of the street in selected areas. In
those areas without parking, additional space was provided for trees, benches,
trash receptacles, and streetlights.
The project was assessable, with 25 percent (25%) of the street cost assessed,
less watermain, fiber optic conduit, and other typical items paid totally by the City.
RECOMMENDATION
I would recommend that the City Council accept the improvements and that the
final contract be established at $2,110,113.35.
BUDGET IMPACT
A summary of the project is as follows:
Bid Final
Construction Contract
Contingency
Inspection
Construction Staking
$1,939,870.39 $2,110,113.35
234,110.59 0
221,000.00 198,786.00
30,000.00 23,867.00
Total Project Cost
$2,424,980.98 $2,332,766.35
The project will be funded as follows:
Bid Final
General/DRA Distribution
TIF-Backed General Obligation
Special Assessment to Property
Owners
Special Assessment to City-Owned
Property
$ 919,467,02 $ 807,823.36
1,000,000.00 1,000,000.00
439,531.08 456,424.11
65,982.88 68,518.88
Total Project Funding
$2,424,980.98 $2,332,766.35
ACTION TO BE TAKEN
The City Council is requested to adopt the final resolutions accepting the
improvement, establishing the final contract amount, and approving the final
schedule of assessments.
MAK/vjd
Prepared by Michael Felderman, Civil Engineer
cc: Pauline Joyce, Administrative Services Manager
Michael Felderman, Civil Engineer
RESOLUTION NO. 656-02
ACCEPTING IMPROVEMENT
Whereas, the contract fo~ the Main Street Reconstruction Project - Fifth to
Ninth Streets has been completed and the City Manager has examined the work
and filed his certificate stating that the same has been completed according to
the terms of the contract, plans and specifications and recommends its
acceptance.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF DUBUQUE, IOWA:
Section 1. That the recommendation of the City Manager be approved
and that said improvement be and the same is hereby accepted.
BE IT FURTHER RESOLVED that the City Treasurer be and he is hereby
directed to pay to the contractor from the DRA Distribution Fund, General Fund,
and the TIF-Backed General Obligation Funds in amounts equal to the amount of
his contract, less any retained percentage provided for therein.
Passed, approved and adopted this 16th day ofl~eem~be~
Karen M Chesterman, Deputy City Clerk
,2002.
T~rance M. Dug~a~(ayor
RESOLUTION NO. 6_57-02
FINAL ESTIMATE
Whereas, the contract for the Main Street Reconstruction Project - Fifth to
Ninth Streets has been completed and the City Engineer has submitted his final
estimate showing the cost thereof including the cost of estimates, notices and
inspection and all miscellaneous costs.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF DUBUQUE, IOWA:
Section 1. That the cost of said improvement is hereby determined to be
$2,332,766.35 and the said amount shall be paid from the DRA Distribution
Fund, General Fund, and the TIF-Backed General Obligation Funds of the City of
Dubuque, Iowa.
Section 2. That $524,942.99 of the cost thereof shall be assessable upon
private property and $1,807,823.36 shall be paid from the DRA Distribution Fund,
General Fund, and the TIF-Backed General Obligation Funds.
Passed, approved and adopted this 16th
day of Dece,~er ., 2002.
Attest:
Karen M. Chesterman, Deputy City Clerk
December 20, 2002
TO: KAREN M. CHESTERMAN
DEPUTY CITY CLERK
The undersigned hereby acknowledged receipt of the certified copy of Resolution
No. 658-02 "Resolution Adopting the Final Assessment Schedule for the Main Street
Reconstruction Project- Fifth to Ninth Streets" including certain information required by
the Code of Iowa, specifically, the number of annual installments into which
assessments are divided, the interest on all unpaid installments, the time when the
assessments are payable and directing the Clerk to certify the Final Schedule and to
publish Notice thereof.
Dated at Dubuque County Treasurer's Office this 20th day of December, 2002.'
Dubuque County Treasurer s Office
/s/ Eric Stierman
RESOLUTION NO. 658-02
A RESOLUTION ADOPTING THE FINAL ASSESSMENT SCHEDULE
FOR THE MAIN STREET RECONSTRUCTION PROJECT - FIFTH TO
NINTH STREETS INCLUDING CERTAIN INFORMATION REQUIRED
BY THE CODE OF IOWA, SPECIFICALLY, THE NUMBER OF ANNUAL
INSTALLMENTS INTO WHICH ASSESSMENTS ARE DIVIDED, THE
INTEREST ON ALL UNPAID INSTALLMENTS, THE TIME WHEN THE
ASSESSMENTS ARE PAYABLE AND DIRECTING THE CLERK TO
CERTIFY THE FINAL SCHEDULE AND TO PUBLISH NOTICE
THEREOF
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF DUBUQUE, IOWA:
That after full consideration of the final schedule of assessments and
accompanying plat showing the assessments proposed to be made for the
construction of the Main Street Reconstruction Project - Fifth to Ninth Streets
under contract with Portzen Construction, Inc. of Dubuque, Iowa, which final plat
and schedule were filed in the office of the City Clerk on the 20th day of
December, 2002, the said schedule of assessments be and the same is hereby
approved and adopted.
That there be, and is hereby assessed and levied as a special tax against
and upon each of the lots, the respective sums indicated. Provided, further, that
the amounts shown in said final schedule of assessments as deficiencies are
found to be proper and levied conditionally against the respective properties
benefited by the improvements as shown in the schedule, subject to the
provisions of Section 384.63 of the Code of Iowa. Said assessments against
said lots are hereby declared to be in proportion to the special benefits conferred
and not in excess of twenty-five percent of the value of same.
That the City Clerk be and is hereby directed to certify said schedule to
the County Treasurer of Dubuque County, Iowa, and to publish notice of said
certification once each week for two consecutive weeks in the manner provided
in Section 362.3, the first publication of which shall be not more than fifteen days
from the date of filing of the final schedule. On or before the date of the second
publication of the notice, the City Clerk shall also mail a copy of said notice to
property owners whose property is subject to assessment, as provided and
directed in Section 384.60 of the Code of Iowa.
That assessments may be paid in full or in part without interest at the
office of the County Treasurer, at any time within 30 days after the date of the
first publication of this notice of the filing of the final schedule of assessments
with the County Treasurer. After 30 days unpaid assessments of $50.00 or more
are payable in 10 annual installments and will draw annual interest at nine
percent (commencing on the date of acceptance of the work) computed to the
December 1 next following the due dates of the respective installments as
provided in Section 384.65 of the Code of Iowa. Each installment will be
delinquent from October 1 following its due date on July 1 of each year. Property
owners may elect to pay any annual installments semiannually in advance.
Passed, approved and adopted this
Karen M. Chesterman, Deputy City Clerk
day of December ., 2002.
' PORTZEN CONSTRUCTION, INC.
205 Salina Street
Dubuque, la. 52003
563-557-7642 (Phone)
563-557-9048 (Fax)
FINAL PAYMENT FORM
ITEM
DEMOLITION
& Grabbing 3" to 9"
&Gmbbin 9" to 12"
0fFountain
Demolition (partial) Clock Tower Base
Demolition of Planters
Remove and Salva Brick Pavers and Limestone Block at 8th Street
Demolition of Plaza Slab & Sidewalks
Demolition - Miscellaneous
& Gmbbin
ROADWAY
Excavation, Unclassified
Select
Granular Subbase
ACC Hand Patching
Wall
PCC Modifications at Clok Tower
PCC Stairs
PC Concrete Pavement, 8", Class "C", Colored
PC Concrete Pavement, 8", w/Integral Curb, Class "C", Standard Color
Removal of Concrete Pavement (w/curbs}
PCC Concrete Curb & gutter Placement
['CC Sidewalk, 6", Colored and Stamped
?CC Sidewalk, 6", Colored
?CC Sidewalk, 6", Standard Color
STORM SEWER
PCP Storm Sewer 15"
PCP Storm Sewer 18"
Project: Main Street
Estimator: Bob B.
Date: 12/4/02
Amount
Unit Cost Earned to Date % Comp.
$75.00 26.00 1,950.00 113.04
$200.00 35.00 7,000.00 100.00
$9,715.00 1.00 9,715.00 100.00
$6,570.00 1.00 6,570.00 100.00
$7,575.00 1.00 7,575.00 100.00
$2,585.00 1.00 2,585.00 100.00
$675.00 30.00 20,250.00 120.00
$3,060.00 1.00 3,060.00 100.00
$7.95 297.22 2,362.90 100.41
$0.50 72,660.18 36,330.09 84.49
$23,934.00 1.00 23,934.00 100.00;
$0.25 16,167.00 4,041.75 106.55
$18.00 81.00 1,458.00 81.00
$7.59 4,831.50 36,236.25 107.37
$10.40 2,976.23 30,952.79 190.78
$10.50 4,472.28 46,958.89 t20.87
$100.00 1.43 143.00 1.43
$53.00 278.65 14,768.45 92.88
$48,540.00 1.00 48,540.00 100.00
$804.00 5.00 4,020.00 100.00
$61.00 2,503.11 152,689.71 106.74
$35.00 3,642.61 127,491.35 100.76
$4.00 2,633.27 10,533.08 29.27
$25.00 7.40 185.00 6.17
$7.49 6,920.68 51,835.89 105.24
$4.85 37,237.06 180,599.74 97.02
$3.05! 2,974.84 9,073.26 206.59
40.00 6,000.00 235.29
$21:00 345.00 7,245.00i 97.46
$24.00 169.00 4,056.00 103.74
Page 1
ITEM
RCP Storm Sewer 24"
RCP Storm Sewer 30"
Storm Sewer Manhole, Remove and Replace 48 ", Complete
Storm Sewer, Manhole Base 48"
Storm Sewer, Manhole Sidewall 48"
Stoma Sewer, Manhole Ring & Cover
Storm Sewer, Intake 101-B ~.-3246-~
Removal Storm Sewer Pipe
Connect to Existin8 Storm Seeer
WATERMAIN
Removal of Existing Water Main
Watermain 6" DIP~ Push on Joint w/Polywarp, Class 52 ~ Hydrant Lead
Watermain 8" DIP, Push on Joint w/Polywarp, Class 52
Watermain 20" DIP, Push on Joint w/Polywarp, Class 52
20x20x6 Mi Tee
1 Tee
MJ
(8") RS "O" Ring MJ
'o" RS "O" Ron8 MJ
~ Box, as detailed on Plan Sheet C4.2
MJ
Water Service Line, 3/4" Copper pipe
ROADWAY MISCELLEOUS
Removal Intakes and Manholes
4" dia
Subdrain Outlet to Intake
Sawcut Concrete
Pavement Markin~
ELECTRICAL
1/2" Schedule 80 PVC
1" Schedule 80 PVC
1-1/4" Schedule 80 PVC
1-1/2" Schedule 80 PVC
2" Schedule 80 PVC
2" Schedule 80 PVC w/pull wire
Page 2
Amount
Unit Cost Qty.to Date Earnedto Date %Comp.
417.10 13,972.85 140.39
$44.00 298.30 84.53
2.00 11,900.00 100.00
$375.00 1.00 375.00
$95.00 6.85 650.75 76.11
$275.00 2.00 550.00 200~00
$1,175.00 14.( 140.00
$5.00 1,225.00 6,125.00 98.00
$350.00 7.00 2,450.00 350.00
$7.50 212.58 1,594.35 109.02
$34.00 86.07 2,926.38
$38.00 74.08 2,815.04 370.40
$90.00 94.75 8,527.50 94.75
$1,590.00 1.00 1,590.00 100.00
$1,600.00 1.00 1,600.00 100.00
$700.00 3.00 2,100.00 300.00
$850.00 3.00 2,550.00 300.00
$3,300.00 2.00 6,600.00 200.00
$350.00 4.00 1,400.00 100.00
$700.00 2.00 1,400.00 100.00
$1,400.00 2.00 2,800.00 100.00
$750.00 4.00 3,000.00 400.00
$24.00 120.00 2,880.00 61.54
$750.00 4.00 3,000.00 100.00
$500.00 4.00 2,000.00 100.00
$600.00 1.00 600.00 100.00
$250.00 16.00 4,000.00 69.57
$6.50 150.00 975.00 30.00
$6.75 40.00 1.45
$50,00 14.00 700.00 60.87
$3.00 1,105.46 3,316.38 37.27
$24.00
$3.76 210.00 789.60 100.00
$3.47 50.00 173.50 100.00
$4.91 230.00 1,129.30 100.00
$3.69 40.00 147.60 100.00
$4.81 2,890.00 13,900.90 I00.00
$4.96 1,850.00 9,176.00 98.93
Amount
ITEM Unit Unit Cost Qty.to Date Earned to Date % Comp.
3-1/2" Schedule 80 PVC LF $8.98 450.00 4,041.00 112.50
5" Fiber Optic Duct w/4-1" Inner Ducts LF $29.24 1,600.00 46,784~00 99,07
Electrical Cable #10 XHHW LF $0.38 6,310.Q0 2,397.80 t 19.06
Electrical Cable #8 XHHW LF $0.61 200.00 122.00 83.33
Electrical Cable #6 XHHW LP $0.59 26,730.00 15,770.70 93.07
Electrical Cable #500 MCM XHHW LF $4.56 1,040.00 4,742.40 64.20
Electrical Cable #6 Gnd for Signals LF $0.68 220.00 149.60 100.00
Steel Street Light Pole with PC Base Each $4,430.00 32.00 141,760.00 96.97
Steel Street Light Pole with PC with PCC Base Each $4,470.00 3.00 13,410.00 100.00
Lighted Bollard with PCC Base Each' $2,860.00 6.00 17,160.00 100.00
Feeder for Future Accent Lighting on Clock Tower LS $625.00 1.00 625.00 100.00
Unlighted Bollard with PCC Base Each $2,150.00 20.00 43,000.00 100.00
Recessed Light in Gate Structure/Clock Base Each $850.00 12.00 10,200.00 100.00
?ull Box Each $1,300.00 2.00 2,600.00 100.00
Handhole Each $815.00 15.00 12,225.00 150.00
Fiber Optic Pull Box Each $1,930.00 6.00 11,580.00 150.00
Traffic Signal Pedestal Each $985.00 4.00 3,940.00 100.00
Electrical Service w two Panels with PCC Base Each $12,315.00 3.00 36,945.00 100.00
Stage Service LS $9,600.00 1.00 9,600.00 100.00
Existing Circuit Reconnection Each $56.40 43.00 2,425.20 100.00
Temporary Lighting Each $1,400.00 9.00 12,600.00 100.00
LANDSCAPING
Street Trees, 2-1/2" Each $325.00 20.00 6,500.00 100.00
Oraamenta[ Trees for Planters, 6~ B & B Each $341.00 10.00 3,410.00 100.00
Evergreen Skrubs, 5 Gal. Each $39.00 5.00 195.00 100.00
Deciduous Shrubs, 18" Each $45.00 15.00 675.00 100.00
Grasses, I Gal. Each $13.00 37.00 481.00 100.00
Perenials, 1 Gal. Each $12.00 33.00 396.00 100.00
ARCHITECTURAL
12' Square Precast Concrete Pavers Each $9.50 291.00 2,764.50 88.99
Caf~ Tables Bach $848.00 39.00 33,072.00 156.00
Caf~ Chairs ~.ach $212.00 156.00 33,072.00 156.00
Benches Each $853.00 15.00 12,795.00 78.95
Ash Receptacles Each $382.00 6.00 2,292.00 100.00
Trash Containers Each $634.00 16.00 10,144.00 '100.00
Si[~nal~e & Posts, Including PCC Footing Each $210.00 10.00 2~100.00 50.00
Tree Grates Each $1,500.00 20.00 30,000.00 100.00
Cast Stone Planters ~.ach $7,452.00 10.00 74,520.00 100.00
Cast Stone Gate Structures Each $6,742.00 8.00 53,936.00 100.00
Cast Stone Clock Base Each $8,331.00 4.00 33,324.00 '100.00
Ornamental Metal Railin~ LF $139.13 338.50 47,095.51 138.16
Page 3
Amount
ITEM Unit Unit Cost Qt),.to Date Earned to Date % Comp.
Ornamental Metal Bike Racks Each $1,700.00 2.00 3,400.00 100.00
MISCELLANEOUS
Barriers & Pedestrian Control LS $37,000.00 1.00 37,000.00 100.00
Protection of Existing Facilities LS $5,000.00 1.00 5,000.00 100.00
Mobilization & Mist, LS $82,526.00 1.00 82,526.00 100,00
Trench for Sound Cables LF $5.00 60.00 300.00 100.00
Traffic Control LS $9,244.00 1.00 9,244.00 100.00
ALTERNATES
Alternate Bid No. 1: Street Brick Pavers SF $10.00
Alternate Bid No. 2: Precast Concrete Pavers SF $6.43
Alternate Bid No. 3: Removal & Relocation of Trees Each $125.00
EXTRA WORK:
Fitting 8xSx6 Anchor Tee Each $ 450.00 2.00 900.00 200,00
Coupling Repair 6" MJ Each $ 300.00 1.00 300.00 100.00
Backfill, Select C.C. 1 LF $ 1.60 3,571.89 I 5,715.02 152.93
Benches-6' (CO #7) Each $ 1,172.00 6.00 7,032.00 100.00
8"Water Main between Eighth and Ninth (CO #8) LS $ 21,280.00 1.00 21,280.00 100.00
Transportation of Paver Bricks (CO #9) LS $ 210.00 1.00 210.00 100.00
Town Clock Pedestal Reinforcing (CO #10) LS $ 6,029.54 1.00 6,029.54 100.00
5" PVC Elbows (CO #11) LS $ 890.00 1.00 890.00 100.00
Junction Box @ 5th St. (CO #12) LS $ 6,692.82 1.00 6,692.82 100.00
Grouting Light Bases & Bollards (CO #13) LS $ 729.50 1.00 729.50 100.00
M-4 Concrete for Street Patching (CO #14) LS $ 1,356.95 1.00 1,356.95 100.00
Basement Cap - 9th & Main St. (CO #15) LS $ 685.50 1.00 685.50 100.00
Transpodation of Paver Bricks, Seeding, Shredded Bark (CO#16) LS $ 1,175.00 1.00 1,175.00 100.00
Asphalt Wedge-Between 9th & 10th Streets (CO#17) LS $ 1,300.43 1.00 1,300.43 100.00
Placing Meter and Sign Posts (CO#18) LS $ 3,437.00 1.00 3,437.00 100.00
Bonus LS $ 75,000.00 1.00 75,000.00 100.00
9th Street Extra Work (CO#19) LS $ 73,479.33 1.00 73,479.33 100.00
Waterproofing (CO#20) LS $ 17,391.75 1.00 17,391.75 100.00
Caulking Along Buildings (CO#21) LS $ 4,468.30 1,00 4,468.30 100.00
PROJECT AMOUNT EARNED 2,110,113.35
TOTAL DUE CONTRACTOR
$2,110,113.35
Page 4
CERTIFICATE OF THE CITY MANAGER:
hereby certify that the above statement shows in detail the correct ampunt of all work required to complete the above improvement.
~PPROVED:
Michael Van Milligen, City Manager
City of Dubuque, Iowa
:ERTIFICATE OF THE CONTRACTOR:
The undersigned, contractor for the above improvement, does hereby accept the above "Total Due Contractor",
as full settlement for all claims for said improvement.
CONTRACTOR: PORTZEN CONSTRUCTION, INC.
TITLE:
DATE: /~- ~---~'~-
CERTIFICATE OF THE ARCHITECT:
hereby certify that the above statement shows in detail the correct ampunt of all work required to complete the above Improvement.
IDURRANT GROUP, INC.
Page 5
CITY OF DUBUQUE, IOWA
MAIN STREET (gth St. 'FO 5th St.)
SCHEDULE OF VALUATION AND PROPOSED ASSESSMENTS
The following schedule is hereby detcrnfined to show each lot proposed to be assessed for the improvement shown in the title together with the amount proposed
to be assessed against each lot and the valuations shown opposite each lot are hereby fixed as the true valuations of such lots by the City Council of the City of Dahuque.
PARCEL VALUATION w/ NET PAVING DEFICIENCY GROSS WATER SERVICE TOTAL NET
OWNER No. IMPROVEMENT SSESSMENT SSESSMENT ASSESSMENT ASSESSMENT ASSESSMENT
Americm~ Trust Saving Bank
AmTrust Inc.
Americm~ Trust Saving Bank
Town Clock Building Company c/o John Butler
Security Partners L.P.
Graham Brothers Partnership
Security Partners L.P.
10.24.468.00 $2,147,477.37
10.24.468.00 $116,193.36
10.24.468.90 $1,984,880.37
10.24.468.00 $211,060.37
10.24.468.00 $106,400.37
10.24.469.00 $424,298.83
I0.24.469.00 $2,140,541.51
$13,937.37 $0.00
$12,803.36 $0.00
$13,370.37 $0.00
$13,370.37 $0.00
$13,370.37 $0.00
$23,688.83 $0.00
$39,021.51 $0.00
$13,937.37 $0.00
$12,803.36 $0.00
$131370.37 $0.00
$13,370.37 $0.00
$13,370.37 $0.00
$23,688.83 $0.00
$39,021.51 $0.00
$13,937.37
$12,803.36
$13,370.37
$13,370.37
$13,370.37
$23,688.83
$39,021.51
Banner Investments
First Judicial District Department Of Correction Service
Hartig, Riahard & Brenda
Steele, Michael D.
Steele, Michael D.
Steele, Michael D.
Plastic Center
Dubuque TV Limited Partnership
Stuer, John F.
NICC
10.25.204.00 $1,099,080.47
10.25.204.00 $122,851.42
10.25.204.00 $223,955.52
10.24.470.00 $147,966.55
10.24.470.00 $80,337.15
10.25.205.00 $163,521.72
10.25.205.00 $90,369.74
10.25.205.00 $160~75.26
10.25.205.00 $120,988.49
10.25.205.00 $642,046.27
$32,750.47 $0.00
$12,411.42 $0.00
$21,645.52 $0.00
$9~06.55 $0.00
$5j87.15 $0.00
$10,451.72 $0.00
$6,009.74 $0.00
$9,145.26 $0.00
$9,798.49 $0.00
$19,696.27 $0.00
$32,750.47 $0.00
$12,411.42 $0.00
$21,645.52 $0.00
$9,406.55 $0.00
$5,487.15 $0.00
$10,451.72 $0.00
$6,009.74 $0.00
$9,145.26 $0.00
$9,798.49 $0.00
$19,696.27 $0.00
$32,750.47
$12,411.42
$21,645.52
$9,406.55
$5,487.15
$10,451.72
$6,009.74
$9,145.26
$9,798.49
$19,696.27
United Way Services
Manchester Center Associates c/o Levit Properties/K Eberly
City of Dahuque
City of Dubuque
Minglewood Ltd. Partnership
10.25.209.00 $1,152,114.81
10.25.210.00 $2,251,672.39
10.25.210.00 $28,048.45
10.25.212.00 $308,190.43
10-25-231-00 $9,006,902.14
$52,864.81 $0.00 $52,864.81 $0.00
$74,442.39 $0.00 $74,442.39 $0.00
$5,748.45 $0.00 $5,748.45 $0.00
$62,770.43 $0.00 $62,770.43 $0.00
$62,752.14 $0.00/ $62,752.14 $0.00
1
$52,864.81
$74,442.39
$5,748.45
$62,770.43
$62,752.14
524,942.99 0.00 524,942.99 0.00 524,942.99
December 20, 2002
TO: KAREN M. CHESTERMAN
DEPUTY CITY CLERK
The undersigned hereby acknowledged receipt of the certified copy of Resolution
No. 658-02 "Resolution Adopting the Final Assessment Schedule for the Main Street
Reconstruction Project- Fifth to Ninth Streets" including certain information required by
the Code of Iowa, specifically, the number of annual installments into which
assessments are divided, the interest on all unpaid installments, the time when the
assessments are payable and directing the Clerk to certify the Final Schedule and to
publish Notice thereof.
Dated at Dubuque County Treasurer's Office this 20th day of December, 2002.'
~)ubuque'County Treasurer's Office
American Trust & Savings Bank
895 Town Clock Plaza
Dubuque, Iowa 52001
American Trust & Savings Bank
895 Town Clock Plaza
Dubuque, Iowa 52001
Security Partners, bP.
300 Security Building
Dubuque, Iowa 52001
Security Partners, L.P.
300 Security Building
Dubuque, Iowa 52001
First Judicial District Department
Of Correction Service
314 East 8th Street
Waterloo, Iowa 50704
Steele, Michael D.
788 Main Street
Dubuque, Iowa 52001
Steele, Michael D.
788 Main Street
Dubuque, Iowa 52001
Dubuque TV Limited Partnership
744 Main Street
Dubuque, Iowa 52001
NICC
Box 400 HWY 151
Calmar, Iowa 52132
Manchester Center Associates
C/0 Levit Properties/K Ebedy
402-412 Route 23
Franklin, NJ 74160
Graham Brothers Partnership
890 Main Street
Dubuque, Iowa 52001
American Trust Inc.
895 Town Clock Plaza
Dubuque, Iowa 52001
Banner Investments
1473 Central Avenue
Dubuque, Iowa 52001
Town Clock Building Company
C/0 John Butler
300 Security Building
Dubuque, Iowa 52001
Hartig, Richard & Brenda
560 Villa Street
Dubuque, Iowa 52001
Steele, Michel D.
788 Main Street
Dubuque, Iowa 52001
Plastic Center
290 Main Street
Dubuque, Iowa
52001
Stuer, John F.
728 Town Clock Plaza
Dubuque, Iowa 52001
United Way Services
215W. 6~
Dubuque, Iowa 52001
City of Dubuque
50 W. 13th Street
Dubuque, Iowa 52001
City of Dubuque
50 W. 13th Street
Dubuque, Iowa 52001
Minglewood Ltd. Partnershi p
N. 2210 Alta Vista Drive
Lake Geneva, WI 54137
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
American Trust Savings Bank
895 Main Street
895 Main Street
Dubuque, IA 52001
City Lot 51 & N. 2'2" of City Lot 52
10.24.468.005
$2,147,477.37
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$13,937.37
$0.00
$0.00
$0.00
$13,937.37
Deficiency Assessment: $
o.oo (-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
$0.00
TOTAL Net Assessment: $'13,937.37
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
AmTrust Inc.
855 Main Street
895 Main Street
Dubuque, IA 52001
N. 33' - S. 49' & S. 16' of 49' of City Lot 52;
N1/2 and S1/2 of City Lot 53
10.24.468.006
$116,193.36
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$12,803.36
$0.00
$0.00
$0.00
$12,803.36
Deficiency Assessment: $
0.oo (-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$12~803.36
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
American Trust Saving Bank
855 Main
895 Main Street
Dubuque, IA 52001
N. 33' of S. 49' and S. 16' of S. 49' of City
Lot 52 and Nl/2 & Sl/2 of City Lot 53
10.24.468.901
$1,984,880.37
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$13,370.37
$o.oo
$0.00
$0.00
$13,370.37
Deficiency Assessment: $
o.oo (-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$137370.37
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Town Clock Building Company Cio JOhn BUtler
823 Main
300 Security Bldg.
Dubuque, IA 52001
Ci~Lot 54
10.24.468.007
$211,060.37
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$13,370.37
$0.00
$0.00
$0.00
$13.370.37
Deficiency Assessment: $
0.oo (-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$0.00
$13,370.37
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Security Partners L.P.
803 Main
300 Security Bldg.
Dubuque, IA 52001
City Lot 55
10.24.468.008
$106,400.37
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
Deficiency Assessment: $
$13,370.37
$o.oo
$o.oo
$o.oo
$13,370.37
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$o.oo
~13~370.37
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Graham Brothers Partnership
890 Main
890 Main
Dubuque, IA 52001
Block 10 Dubuque Downtown Plaza
10,24.469.001
$424,298.83
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$23,688.83
$o.oo
$o.oo
$o.oo
$23,688.83
Deficiency Assessment: $
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private improvement:
TOTAL Net Assessment:
$
$
$o.oo
$23~688.83
Main Street Final Assessment
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Security Partners L.P.
800 Main
300 Security Bldg.
Dubuque, IA 52001
12-16-02
City Lot 29, 30 and Sl/3 of City Lot 31
10.24.469.002
$2,140,541.51
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$39,021.51
$0.0o
$o.oo
$o.oo
$39,021.51
Deficiency Assessment: $
o.oo (-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
$
$
Total Private Improvement:
$0.00
TOTAL Net Assessment: $39,021.51
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Banner Investments
799 Main
1473 Central
Dubuque, IA 52001
City Lot 56 & 57 and N. 23' of City Lot 58
10.25.204.002
$1,099,080~47
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$32,750.47
$0.o0
$o.oo
$0.00
$32,750.47
Deficiency Assessment: $
o.oo (-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$o.oo
$327750.47
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
First Judicial District Department Of Correction
Service
745 Main
314 East 8th. Street
Waterloo, IA 50704
S. 28'2" of City Lot 58; N. 19'9" of City Lot 59
10.25.204.003
$122,851.42
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$12,411.42
$o.oo
$o.oo
$o.oo
$12,411.42
Deficiency Assessment: $
o.oo (-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$o.oo
2,41 t .42
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Hartig, Richard & Brenda
703 Main
560 Villa St.
Dubuque, IA 52001
S. 31'5" of City Lot 59 and City Lot 60
10.25.204.004
$223,955.52
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$21,645.52
$o.oo
$0.00
$0.00
$21,645.52
Deficiency Assessment: $
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$217645.52
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Steele, Michael Di
790 Main
788 Main St.
Dubuque, IA 52001
City Lot 28
10.24.470.001
$147,966.55
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
Deficiency Assessment: $
$9,406.55
$0.00
$o.oo
$o.oo
$9,406.55
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$9~406.55
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Steele, Michael D.
784 Main
788 Main St.
Dubuque, IA 52001
N. 21' of City Lot 28A
10.24.470.002
$80,337.15
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
Deficiency Assessment: $
$5,487.15
$o.oo
$o.oo
$0.00
$5,487.15
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$5,487.15
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Steele, Michael D.
768 Main
788 Main St.
Dubuque, IA 52001
N. 33' of City Lot 27 and S. 7' of City Lot 28A
10.25.205.001
$163,521.72
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$10,451.72
$o.oo
$o.oo
$0.00
$10,451.72
Deficiency Assessment: $
o.oo (-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$10,451.72
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Plastic Center
756 Main
290 Main St.
Dubuque, IA 52001
S. 23' of City Lot 27
10.25.205.002
$90,369.74
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
Deficiency Assessment: $
$6,009.74
$0.00
$0.00
$0.00
$6,009.74
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$6,009.74
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Dubuque TV Limited Partnership
744 Main St.
744 Main St.
Dubuque, IA 52001
N. 26 %' of City Lot 26 and City Lot 27A
10.25.205.003
$160,475.26
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$9,145.26
$o.oo
$o.oo
$0.00
$9,145.26
Deficiency Assessment: $
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$o.oo
$9~145.26
Main Street Final Assessment
2-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Pamel Number:
Valuation with Improvement:
Stuer, John F.
730 Main
728 Town Clock Plaza
Dubuque, IA 52001
S. 37 ~' of City Lot 26
10.25.205.004
$120,988.49
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
Deficiency Assessment: $
$9,798.49
$0.00
$o.oo
$o.oo
$9,798.49
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$9,798.49
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Northeast Iowa Community College
700 Main
Box 400 HWY 151
Calmar, IA
Block 11 Dubuque Downtown Plaza
10.25.205.005
$642,046.27
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$19,696.27
$o.oo
$o.oo
$o.oo
$19,696.27
Deficiency Assessment: $
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$'197696.27
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
United Way Services
633 Main
215 W. 6th
Dubuque, IA 52001
Block 18 Dubuque Downtown Plaza
10.25.209.004
$1,152,114.81
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$52,864.81
$0.00
$0.00
$0.00
$52,864.81
Deficiency Assessment: $
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$0.00
$52~864.81
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Manchester Center Associates C/O Levit
Properties/K Eberly
680 Main
402-412 Route 23
Franklin NJ. 74160
Block 12 and Lot 1 Block 12A Dubuque
Downtown Plaza
10.25.210.001
$2,251,672.39
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$74,442.39
$0.00
$0.00
$0.00
$74,442.39
Deficiency Assessment: $
o.oo (-)
Private Improvements Assessment
Water Service Lateral~
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$747442,39
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
City of Dubuque
50 W. 13 Street
50 W. 13 Street
Dubuque, IA 52001
Lot 2 Block 12A Dubuque Downtown Plaza
10.25.210.002
$28,048.45
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$5,748.45
$o.oo
$o.oo
$o.oo
$5,748.45
Deficiency Assessment: $
o.oo (-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$5~748.45
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
City of Dubuque
50 W. 13 Street
50 W. 13 Street
Dubuque, IA 52001
Block 17 Dubuque Downtown Plaza
10.25.212.003
$308,190.43
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$62,770.43
$0.00
$0.00
$0.00
$62,770.43
Deficiency Assessment: $
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
$62~770.43
Main Street Final Assessment
12-16-02
Property Owner:
Assessed Address:
Mailing Address:
Subdivision:
Legal Description:
Parcel Number:
Valuation with Improvement:
Minglewood Ltd: Partnership
500 Main
N. 2210 Alta Vista Drive
Lake Geneva, WI 54137
Block 13 Lot 1 Dubuque Downtown Plaza
10.25.231.002
$9,006,902~14
Public Improvements Assessment
Net Paving Assessment:
Sidewalk Assessment:
Sanitary Sewer Assessment:
Watermain Assessment:
Gross Assessment:
$62,752.14
$o.oo
$0.00
$0.00
$62,752.14
Deficiency Assessment: $
0.00
(-)
Private Improvements Assessment
Water Service Lateral:
Sanitary Sewer Service Lateral:
Total Private Improvement:
TOTAL Net Assessment:
$
$
$0.00
~62,752.14
Finance Department
City Hall
50 West 13th Street
Dubuque, Iowa 52001-4864
November 5, 2003
Mr. Eric Stierman
Dubuque County Treasurer
Courthouse
720 Central Ave.
Dubuque, IA 52001
Dear Eric:
City of Dubuque resolution Number 658-02 adopted the schedule of final assessments
for the Main Street reconstruction project — 5th to 9th Streets. The City collected
assessment payments from a number of property owners and provided a list of unpaid
assessments to you. The list inadvertently included an assessment for $62,752.14 for
parcel number 10-25-231-00 (Minglewood Ltd. Partnership).
The City received telephone contact from Carolyn Winkler of the Cigna Companies.
Carolyn indicated that Connecticut General Life Insurance Company (Cigna) had paid
the entire assessment in January 2003. After additional review of our records, it was
determined that the payment for $62,752.14 was received on January 21, 2003,
however the credit was inadvertently miscoded. Accordingly, I am requesting that the
County records be adjusted to reflect that there is not anything owed at this time on the
Main Street reconstruction assessment for parcel number 10-25-231-00.
If you have any questions on this issue, please feel free to contact me at 589-4133.
Sincerely,
Ken TeKippe
Finance Director
KT/jg
cc: Carolyn Winkler, Cigna Companies
Jeanne Schneider, City Clerk
Service People Integrity Responsibility Innovation Teamwork
BARRY A, LINDAHL, ES\Q.
CORPORATION COUNSEL~,CITY OF DUBUQUE
MEMO
TO:
DATE:
RE:
Michael Van Milligen
City Manager
May 1, 2003
Main Street Assessment
Mike:
The check issued to the Dubuque County Treasurer appears to resolve this matter.
They have paid the principal amount of the assessment to the County Treasurer but not
the interest. If there is any dispute, it would now be between the County and State.
Attachment
cc:
Jeanne Schneider, City Clerk
Mike Koch, Public Works Director
SUITE 330, HARBOR VIEVV PLACE, 300 MA~N STREET DUBUQUE, IA 52001-6944
TELEPHONE (563) 5834113 / FAX (563) 583-1040 / EMAIL BALESQ{~CFr¥OFDUBUQUE.ORG
MEMBERS OF COUNCIL
HON THOMAS J. '¢ILSACK
GOVERNOR
HON. CHESTER J. CULVER
SECRETARY OF STATE
HON. DAVID A. VAUDT
April 1 t, 2003
CAPITOL BUILDING
DES MOINES, IOWA 50319
PHONE: 515 281 5368
Ms. Cindy Studnicka
Division Manager Administration
Department of Correctional Services
314 East 6th Street
P. O. Box 4030
Waterloo, IA 50704
Dear Cindy:
Please find enclosed a replacement warrant for warrant no. 07342858 which was
issued to the City of Dubuque on March 4, 2003 in the mount of$12,411.42 for the
assessment costs regarding the Main Street Reconstruction Project, Fifth to Ninth Streets
in Dubuque, IA.
The new warrant has been issued to the Dubuque County Treasurer per the
instructions in a letter to you from Mr. Barw A. Lindahl, Esq. dated March 21, 2003.
Please also find attached a copy of a memo that I received from Michael H. Smith,
Assistant Attorney General dated April 5, 2000 in regard to the payment of interest costs or
other fees by the State. Please note that the enclosed check does not and will not include
payment for any interest per Mr. Smith's letter.
If you have questions or I can be of further assistance on this matter, please do not
hesitate to call.
Sincerely,
Exect~ive Council of
O~rgA~,Madsen
E~Cenfi'~e Secretary
CC;
Michael H. Smith, Assistant Attorney General
Michael Savala, Department of Corrections
Barry A. Lindahl, Esq. City of Dubuque ~/
Michael Van Milligen, City Manager, City of Dubuque
MEMO from: Michael H. Smith ~} ~ Assistant Attorney General
Iowa Department of Justice -. EnvZironmentai Law Division
Executive Hills East - 2nd Floor; 1223 E. Court Ave.
State Capitol Complex Des Moines, IA 50319
TEL: 515-281-5263 FAX: 515-242-6072
April 5, 2000
TO:
GeorgAnna Madsen, Admini.~trafive Secretary
Executive Council of Iowa
Capitol Bldg. L O C A L
RE: Interest, costs and '
property admlmstrative fees on drainage taxes assessed against State-owned
This memo confirms previous advice concerning/nterest, costs and administrative fees wkich
sometimes are included in county treasurers' statements of drainage taxes due on State-owned Iands
under the jurisdiction ortho Department of Natural Resources. Attorneys in this office previously
have advised that the applicable statutes authorizing levies of spec/al assessments against State*
owned real estate do not authorize payment of interest, costs or administrative fees.
Authority for payment 6f principal amount of drainage taxes. Iowa Code section 468.43
authorizes the Executive Council to pay fxom unappropriated funds in the General Fund drainage
district assessments in the mounts levied against State-owned lands under the jurisdiction of the
DNR as certified on the county treasurers' tax statements. The statute is silent concerning authority
to pay interest, costs or other fees or charges in addition to the principal amount of the assessment.
Previous advice that payment of assessments and'related fees is not authorized absent express
consent. Attorneys from this office have long and consistently advised the Executive Council and
the Department of TranSPortation (and its predecessor agency) that the limited waiver of sovereign
immunity in section 468.43 should not be inte,-~,reted to a- ~'---' _ ..
· v umunze payment ollnterest, costs or other
fees or charges related to drainage d{strict assessments. We have given the same advice concerning
the limited waiver of sovereign immunity in Iowa Code section 307.45 which is generally applicable
to special assessments levied against State-owned real estate.
Two principles underlie the advice given previouslyl First, absent legislative waiver the State and
its agencies are immune from suit for collection of taxes or assessments levied by political
subdivisions. Polk County Savinq~ l~ank v._S~ 69 Iowa 24, 28 N.W. 416 (1886) (CiW of Des
Moines lacked authority to levy sewer assessm, ents against State Capitol grounds). The second,
related, principle is that the State's sovereign ~mmunity is waived only to the extent expressly
provided by the legislature. 8~ee ~ 434 N.W.2d 88 I,.886 (Iowa I989), cert. den. 493
U.S. 869, 110 S.Ct. 194, 107 L.Ed.2d 149 (tort ac~on properly dmmissed as b
1Lmitations). arred by statute of
GeorgAnna Madzen April 5, 2000 Page 2
Interest and cost~ of publishing notice of delinquent drainage taxes
Section 468.43 does not expressly authorize payment of interest on delinquent dra/nage
Absent express legislative authorization the ,qtate i ............ taxes.
.......... ~ .ctut ~laole Ior any such lnterest payment. Section
468.43 does not authorize payment of costs of publication ora notice of tax sale. Moreover, Iowa
Code section 446.7 expressly prohibits county treasurers fi:om offering or selling State-owned land
at tax sale.
AdministratiYe expense fees
Iowa Code section 331.553(4) authorizes a county treasurer to "It]barge five dollars, as an
dm~mstrative e ense for e ·
. xp , very.., special a~sessment ~ to the
collection. · . treasurer for
[Emphasis added]. I°wa C°de anbsection 445.1 (6) defines "taxes, to include ,a special
assessment" a~d "a drainage tax,,. Iowa Code section 445.28 provides that "taxes upon a parcel are
alien on the parcel again,st all persons ~.- [Emphasis added]. Since drainage district
assessments are not liens against thc State and cannot be so certified, Sect/on 331.553(4) does not
authorize a county treasurer to charge administrative costs relating to drainage district assessments
on State-owned land.
have prowded this informal advlce m response to your telephone inquiry only. This advioe is not
an opinion o£the Attorney General. If members of the Executive Council have questions they may
wish to seek advice from the Deputy Attorney Gen~eral who is assigned to represent them.
cc: Deputy Attorney General Julie Pottorff